Interfish Ltd v The Commissioners for HM Revenue and Customs: [2013] UKUT 0336 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 16 July 2013.

Read the full decision in Interfish LTD v The Commissioners for HM Revenue and Customs: [2013] UKUT 0336 (TCC).

TYPE OF TAX – Corporation tax - deductibility of expenditure - sponsorship payments intended to improve fortunes of sports club- expectation of trade benefits principally as a result of recognition by others involved with the club of taxpayer’s benefaction - dual purpose of benefiting sports club and taxpayer’s trade - payments not deductible - Income and Corporation Taxes Act 1988, s 74 – appeal dismissed.

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